The Resource Tributação indireta da economia digital : o Brasil está pronto para aderir às orientações da OCDE? = Indirect taxation of the digital economy : is Brazil ready to adhere to OECD guidelines?

Tributação indireta da economia digital : o Brasil está pronto para aderir às orientações da OCDE? = Indirect taxation of the digital economy : is Brazil ready to adhere to OECD guidelines?

Label
Tributação indireta da economia digital : o Brasil está pronto para aderir às orientações da OCDE? = Indirect taxation of the digital economy : is Brazil ready to adhere to OECD guidelines?
Title
Tributação indireta da economia digital : o Brasil está pronto para aderir às orientações da OCDE? = Indirect taxation of the digital economy : is Brazil ready to adhere to OECD guidelines?
Creator
Subject
Language
eng
Summary
The purpose of this article is to assess whether Brazil is prepared to adhere to the OECD guidelines on indirect taxation of the digital economy. Considering the existing federative disputes, the focus will be on ICMS and ISS and on the taxation of standardized computer programs, as well as streaming and cloud computing contracts. The general objective is to define which tax is closer to the OECD guidelines or, in the event that none of them comply with this wish, to establish the most appropriate legal solution
Citation source
In: Revista direito tributário atual. - São Paulo. - (2019), no. 43 ; p. 524-543
http://library.link/vocab/creatorName
Piscitelli, T
Geographic coverage
  • Latin America
  • South America
  • International
Language note
Portuguese
http://library.link/vocab/subjectName
  • digital economy
  • domestic tax law
  • indirect tax
  • OECD International VAT/GST Guidelines
  • VAT
  • service tax
  • GST
  • automation
Label
Tributação indireta da economia digital : o Brasil está pronto para aderir às orientações da OCDE? = Indirect taxation of the digital economy : is Brazil ready to adhere to OECD guidelines?
Instantiates
Publication
Label
Tributação indireta da economia digital : o Brasil está pronto para aderir às orientações da OCDE? = Indirect taxation of the digital economy : is Brazil ready to adhere to OECD guidelines?
Publication

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